JeBo: what changed
Two fiscal years side by side, explained: what moved most in the balance sheet and the result, why the result rose or fell, and where the money went.
JeBo
Largest movements
- Deferred charges and accrued income +€50,000
new in 2025: €50,000
- Cash -€20,479
down €20,479 (-54.8%), from €37,346 to €16,867
mainly Deferred charges and accrued income (-€50,000) and Receivables within one year (-€4,672)
- Receivables within one year +€4,672
new in 2025: €4,672
- Financial fixed assets +€2,600
up €2,600 (+140.5%), from €1,850 to €4,450
- Tangible fixed assets -€1,436
down €1,436 (-35.4%), from €4,057 to €2,621
of which Plant, machinery and equipment: -€1,177
- Profit (loss) carried forward +€22,768
up €22,768 (+49.4%), from -€46,117 to -€23,349
- Short-term financial debts +€10,000
new in 2025: €10,000
- Tax, wage and social debts +€3,967
up €3,967 (+2928.3%), from €135 to €4,102
of which Remuneration and social security: +€2,951
- Debts after one year -€3,000
down €3,000 (-5.5%), from €55,000 to €52,000
- Trade debts +€1,332
up €1,332 (+182.8%), from €729 to €2,061
- Gross operating margin +€19,953
up €19,953 (+147.9%), from €13,490 to €33,442
- Taxes +€5,319
new in 2025: €5,319
- Other operating charges +€857
up €857 (+118.0%), from €726 to €1,583
- Financial charges +€454
up €454 (+23.7%), from €1,911 to €2,365
From the 2024 result to the 2025 result
Each bar is the change in one income-statement line, as its effect on the result: higher costs pull it down, higher income lifts it.
Cash bridge derived
Derived from the 2024 and 2025 balance sheets and the 2025 result: not a filed cash-flow statement. It shows where the money came from and went.
Every line side by side
| Line | Code | 2024 | 2025 | Change | % |
|---|---|---|---|---|---|
| Total assets | 20/58 | €43,253 | €78,610 | +€35,357 | +81.7% |
| Fixed assets | 21/28 | €5,907 | €7,071 | +€1,164 | +19.7% |
| Tangible fixed assets | 22/27 | €4,057 | €2,621 | -€1,436 | -35.4% |
| Plant, machinery and equipment | 23 | €3,012 | €1,835 | -€1,177 | -39.1% |
| Furniture and vehicles | 24 | €1,045 | €786 | -€260 | -24.8% |
| Financial fixed assets | 28 | €1,850 | €4,450 | +€2,600 | +140.5% |
| Current assets | 29/58 | €37,346 | €71,540 | +€34,193 | +91.6% |
| Amounts receivable within one year | 40/41 | - | €4,672 | +€4,672 | |
| Other amounts receivable | 41 | - | €4,672 | +€4,672 | |
| Cash at bank and in hand | 54/58 | €37,346 | €16,867 | -€20,479 | -54.8% |
| Deferred charges and accrued income | 490/1 | - | €50,000 | +€50,000 | |
| Total equity and liabilities | 10/49 | €43,253 | €78,610 | +€35,357 | +81.7% |
| Equity | 10/15 | -€16,117 | €6,651 | +€22,768 | |
| Contributions | 10/11 | €30,000 | €30,000 | = | 0.0% |
| Profit (loss) carried forward | 14 | -€46,117 | -€23,349 | +€22,768 | +49.4% |
| Amounts payable | 17/49 | €59,370 | €71,960 | +€12,589 | +21.2% |
| Amounts payable after more than one year | 17 | €55,000 | €52,000 | -€3,000 | -5.5% |
| Other amounts payable | 178/9 | €55,000 | €52,000 | -€3,000 | -5.5% |
| Amounts payable within one year | 42/48 | €1,127 | €17,104 | +€15,977 | +1417.9% |
| Financial debts | 43 | - | €10,000 | +€10,000 | |
| Credit institutions | 430/8 | - | €10,000 | +€10,000 | |
| Trade debts | 44 | €729 | €2,061 | +€1,332 | +182.8% |
| Suppliers | 440/4 | €729 | €2,061 | +€1,332 | +182.8% |
| Taxes, remuneration and social security | 45 | €135 | €4,102 | +€3,967 | +2928.3% |
| Taxes | 450/3 | €135 | €1,151 | +€1,016 | +749.8% |
| Remuneration and social security | 454/9 | - | €2,951 | +€2,951 | |
| Other amounts payable | 47/48 | €262 | €940 | +€678 | +258.4% |
| Accrued charges and deferred income | 492/3 | €3,243 | €2,856 | -€387 | -11.9% |
| Depreciation of and write-downs on formation expenses, intangible and tangible fixed assets | 630 | €1,279 | €1,436 | +€157 | +12.3% |
| Other operating charges | 640/8 | €726 | €1,583 | +€857 | +118.0% |
| Gross operating margin | 9900 | €13,490 | €33,442 | +€19,953 | +147.9% |
| Operating profit (loss) | 9901 | €11,484 | €30,422 | +€18,938 | +164.9% |
| Financial income | 75/76B | €74 | €29 | -€45 | -60.8% |
| Recurring financial income | 75 | €74 | €29 | -€45 | -60.8% |
| Financial charges | 65/66B | €1,911 | €2,365 | +€454 | +23.7% |
| Recurring financial charges | 65 | €1,911 | €2,365 | +€454 | +23.7% |
| Profit (loss) for the period before taxes | 9903 | €9,647 | €28,087 | +€18,439 | +191.1% |
| Income taxes | 67/77 | - | €5,319 | +€5,319 | |
| Profit (loss) for the period | 9904 | €9,647 | €22,768 | +€13,120 | +136.0% |
| Profit (loss) for the period to be appropriated | 9905 | €9,647 | €22,768 | +€13,120 | +136.0% |
Source: filed annual accounts (NBB), fiscal years ended 31 December 2024 and 31 December 2025. Colour: green is a favourable move for that line, red an unfavourable one. Prepared on 7 October 2026 via checked.be.